ICAEW.com works better with JavaScript enabled.
This page includes the current version of SIP 17 (England and Wales).

Download the latest version:

This document was issued as SIP 1 (Version 2 England and Wales) in August 1997. It was re-numbered as SIP 17 (without updating of the text) with effect from 2 May 2011.

Copies of older editions of the SIP not available online can be obtained from the ICAEW Library & Information Service

Other jurisdictions

For SIP 17 in the other jurisdictions, please select from below:

SIP 17: Northern IrelandSIP 17: Scotland